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EU integration and harmonisation of personal income raxation
Wolowiec, Tomasz; Soboń, Janusz - In: Contemporary economics 5 (2011) 1, pp. 36-46
In the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax systems exist across the Union and their differentiation negatively impacts the European labour market, investments and savings, inhibiting economic growth. Individual nations...
Persistent link: https://www.econbiz.de/10009244338
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EU Integration and Harmonisation of Personal Income Taxation
Wołowiec, Tomasz - 2012
In the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax systems exist across the Union and their differentiation negatively impacts the European labour market, investments and savings, inhibiting economic growth. Individual nations...
Persistent link: https://www.econbiz.de/10013099148
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Accounting for Tax Evasion Profiles and Tax Expenditures in Microsimulation Modelling. The BETAMOD Model for Personal Income Taxes in Italy
Albarea, Andrea - 2015
The paper presents the main characteristics of BETAMOD, a static microsimulation model that reproduces the Italian personal income tax (IRPEF), as well as local income taxes, namely the regional and municipal additional income taxes, building on a detailed reconstruction of tax legislation. With...
Persistent link: https://www.econbiz.de/10013019099
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Recent Developments in Federal Income Taxation : The Year 2017
McGovern, Bruce A. - 2018
These materials discuss as well as provide context to understand the significance of the most important judicial decisions and administrative rulings and regulations promulgated by the Service and Treasury during 2017. Amendments to the Code generally are not discussed except to the extent that...
Persistent link: https://www.econbiz.de/10012918975
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Recent Developments in Federal Income Taxation : The Year 2013
McMahon, Jr., Martin J. - 2015
This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during 2013 – and sometimes a little farther...
Persistent link: https://www.econbiz.de/10013034073
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Family Policy and German Income Tax Law - Empirical Results and Political Conclusions (Familienpolitik Und Deutsches Einkommensteuerrecht Empirische Ergebnisse Und Familienpolitisc...
Maiterth, Ralf - 2006
There is an ongoing debate in Germany concerning the support of families where different perceptions are argued in the … combination of child benefit and child allowance, granted in Germany, is generally spoken independent of family income. Despite … high costs but low incentive effects. To increase the birth rate in Germany substitution of monetary transfers by improved …
Persistent link: https://www.econbiz.de/10012733512
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Vor der Europawahl: wie lässt sich die demokratische Legitimität verbessern?
In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 94 (2014) 4, pp. 239-257
Bei der Wahl zum Europäischen Parlament am 25. Mai 2014 treten die Parteien zum ersten Mal mit Spitzenkandidaten an …
Persistent link: https://www.econbiz.de/10010344282
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Incumbent effects and partisan alignment in local elections : a regression discontinuity analysis using Italian data
Bracco, Emanuele; Porcelli, Francesco; Redoano, Michela - 2013 - First version: February 2011, This version: December 2012
policy choices and election outcomes. We derive precise predictions that, as long as voters attribute most of the credit for …
Persistent link: https://www.econbiz.de/10009690827
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Incumbent Effects and Partisan Alignment in Local Elections : A Regression Discontinuity Analysis Using Italian Data
Bracco, Emanuele; Porcelli, Francesco; Redoano, Michela - 2021
policy choices and election outcomes. We derive precise predictions that, as long as voters attribute most of the credit for …
Persistent link: https://www.econbiz.de/10013315815
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Explaining the immigrant integration laws of German, Italian and Spanish regions : sub-state nationalism and multilevel party politics
Zuber, Christina Isabel - In: Regional studies : official journal of the Regional … 54 (2020) 11, pp. 1486-1497
Persistent link: https://www.econbiz.de/10012314955